Remember back in December when Microsoft released a Christmas commercial featuring its "old friends" Apple? Well it seems all that goodwill has now dried up, as the Redmond firm squarely takes aim at the iPad Pro in its latest commercial.

It all originates from Apple's claim in its recent ads (below) that the iPad Pro is a full computer. In a throwback to the past "I'm a Mac, I'm a PC" campaign, Microsoft's commercial features the two companies' virtual assistants - Cortana and Siri - engaged in conversation via an iPad Pro and Surface Pro 4.

"I just got a keyboard," says Siri. "I'm a computer now, like you." But Cortana questions the iPad Pro's lack of full desktop software and trackpad. The AI also brings up the fact that the Surface Pro 4 has external ports such as a USB 3.0 input, a Mini DisplayPort and a microSD card reader, whereas Apple's product just has a Lightning connector. And notice how Siri is celebrating because the iPad just got a keyboard.

The ad also references the iPad Pro's lack of Intel processor. Higher-end configurations of the Surface Pro 4 that feature Core i7 CPUs can easily outperform the latest iPad and its A9X chip.

The commercial finishes with the claim that: "Surface does more. Just like you." As noted by The Verge, Microsoft argues that "just because you call something a computer doesn't mean it fits the description."

As impressive as the iPad Pro is, it's hard to argue against the Surface Pro 4 being the better option when it comes to getting work done - though Apple will no doubt continue to do so.